is this the same Luke C. Lewis as
(1839-1/9/1904, buried Red Mens h/o Sarah J.)
and
PE Jan 16, 1904 Mr. Luke C. Lewis, one of our leading merchants, died on the 10th inst., aged 68 years. He was a member of the Knights of Honor. His wife and two children survive him.

Miles files
Luke was born in 1839 at Accomack Co, VA.2 He was the son of Selby Lewis and Elizabeth R. Conner. Luke was listed with his parents in the census of in 1850 at Accomack Parish, Acc Co, VA. He was shown as Luke Lewis, age 10 in HH#117 headed by Selby Lewis, a 40 year old farmer..1 He married Sarah J. (-----) circa 1860.3 He married Rebecca A. (-----) circa 1865. Luke died on 9 January 1904.2 His body was interred at Red Mens Cem, Chincoteague, Acc Co, VA.4

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The following is clearly wrong. Emory was the son of William T. Lewis family 128 in 1880 CI census William T and Rebecca Lewis
Child of Luke C. Lewis and Rebecca A. (-----):
Emory Lewis b. Jul 1870
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1. [S582] Family Tree Maker's Family Archives, Census Microfilm Records: Virginia, 1850.
2. [S0] 2nd Husband's 2nd Marriage.
3. [S0] Wilbur Hendricks Powell Sr.
4. [S503] III and Barry W. Miles Mary Frances Carey with Moody K. Miles, Tombstones Inscriptions of Upper Accomack County, Virginia.

found in 1870 census
supposedly found 1850 census, age 10 living with family Selby and Elizabeth Lewis

1870 Accomac census
Luke C. Lewis, 30, b VA, oysterman
Elizabeth, 24, b VA

1880 census:
Luke C. Lewis (42), farmer, born VA, likewise parents
(1839-1/9/1904, buried Red Mens h/o Sarah J.)
[Sarah J. Lewis? there is a Sarah A Jan 6, 1834-12/25/1903 in Red Men's]
Elizabeth (37) wife , born VA, likewise parents
Kenny 15, born VA, likewise parents
Della 6, born VA, likewise parents
Daniel 5, born VA, likewise parents

1900 CI Census
Luke C. Lewis, 60, b May 1840, 60, M 8 yr, b VA, likewise both parents, grocery store
Sarah, 46, b May 1854, m 8yr, b Del, likewise both parents, 2 children total, both living
Luke C., June 1892, 7
Harry S, b Oct 1893. 6